scholarly journals RENCANA PENGEMBANGAN KAMPUNG CINA DI KOTA WISATA CIBUBUR UNTUK MENINGKATKAN DAYA TARIK PENGUNJUNG

2020 ◽  
Vol 1 (2) ◽  
pp. 2117
Author(s):  
Defita Andina Kandi ◽  
Priyendiswara A.B. Priyendiswara ◽  
Liong Ju Tjung
Keyword(s):  
Cash Flow ◽  
Product Life Cycle ◽  
Feasibility Analysis ◽  
Discounted Cash Flow ◽  
Lower Middle Class ◽  
Site Analysis ◽  
Development Plans ◽  
Space Requirements ◽  
Analytical Tools

The Ciangsana Tourism Village or better known as Chinese Village, located in Bogor Regency, West Java, has been established since 2002. The tour is crowded with tourists both from around Bogor and Jakarta, Depok, Tangerang, Bekasi and other areas. Tourism that has an area of 0.8 hectares has a target audience of middle and lower middle class economic people. The current tourism conditions of Chinese villages when viewed from the product life cycle are in a decline position and if left unchecked will result in unkempt and unattractive Chinese Village conditions and declining quality of service. Therefore, in this study a development plan will be made by knowing the feasibility of investing in making future development plans in Chinese villages using qualitative and quantitative approaches and conducting analyzes related to tourism development, such as site analysis and site analysis, object analysis similar, market analysis, space requirements analysis and investment feasibility analysis. The analysis was carried out using analytical tools namely descriptive, SWOT, benchmarking, crosstabulation, standard space requirements and discounted cash flow. This writing only shows the investment feasibility analysis to be used as a reference for making site plans. AbstrakKampung Wisata Ciangsana atau yang lebih dikenal Kampung Cina yang berlokasi di Kabupaten Bogor, Jawa Barat, telah berdiri sejak tahun 2002. Wisata ini ramai dikunjungi oleh wisatawan baik dari sekitar Bogor maupun Jakarta, Depok, Tangerang, Bekasi dan daerah-daerah lainnya. Wisata yang memiliki luas 0,8 hektar ini memiliki target pengunjung masyarakat ekonomi kelas menengah dan menengah bawah. Kondisi wisata Kampung Cina saat ini bila dilihat dari siklus hidup produk berada di posisi menurun dan apabila dibiarkan akan mengakibatkan kondisi Kampung Cina yang tidak terawat dan tidak menarik serta menurunnya kualitas pelayanan. Oleh karena itu, pada penelitian ini akan dibuat rencana pengembangan dengan cara mengetahui kelayakan investasi untuk membuat rencana pengembangan di Kampung Cina kedepannya dengan menggunakan pendekatan kualitatif dan kuantitatif serta melakukan analisis-analisis yang berkaitan dengan pengembangan wisata, seperti analisis lokasi dan tapak, analisis objek studi sejenis, analisis pasar, analisis kebutuhan ruang dan analisis kelayakan investasi. Analisis yang dilakukan menggunakan alat analisis yaitu deskriptif, SWOT, benchmarking, crosstabulation, standar kebutuhan ruang dan discounted cash flow. Penulisan ini hanya menampilkan analisis kelayakan investasi untuk dijadikan salah satu acuan pembuatan denah rencana tapak.

Five-year experience in quality control over cash flow statements in Russian companies

2020 ◽  
Vol 19 (10) ◽  
pp. 1945-1964
Author(s):  
M.A. Alekseev ◽  
M.Yu. Savel'eva ◽  
S.A. Dudin
Keyword(s):  
Quality Control ◽  
Cash Flow ◽  
Financial Analysts ◽  
Cash Flows ◽  
Economic Situation ◽  
Amount Of Information ◽  
Accounting Reports ◽  
Financial Transactions ◽  
Analytical Tools

Subject. The article considers the quality control over cash flow statements. Nowadays, audit procedures apply rather simple analytical tools to assess the reliability of this type of accounting reports. There is, therefore, an objective need to develop them. Objectives. The aim is to assess the quality of cash flow statements for the 5-year period from 2014 till 2018, and prove the interrelation between the scale of manipulation in accounting statements and the economic situation in the country and in the sector. Methods. The study employs theoretical and practical works of foreign and Russian scientists on accounting misstatements. Results. We use a large amount of information to develop and test a methodology for checking the quality of accounting reports, including the assessment of credibility of a statement as a whole, as well as its pats, i.e. cash flows from operations, investments, and financial transactions. Conclusions. It is recommended to use the offered methodology by audit companies and financial analysts to find out companies involved in accounting manipulation.

AN HISTORICAL PERSPECTIVE OF NET PRESENT VALUE AND EQUIVALENT ANNUAL COST

1982 ◽  
Vol 9 (1) ◽  
pp. 103-110 ◽  
Author(s):  
Thomas W. Jones ◽  
David Smith
Keyword(s):  
Cash Flow ◽  
Annual Cost ◽  
Historical Development ◽  
Historical Perspective ◽  
Net Present Value ◽  
Present Value ◽  
Discounted Cash Flow

Net present value and equivalent annual cost are two discounted cash flow criteria for comparing investment proposals. Why have accountants taken to net present value? Why do engineers readily use equivalent annual cost? This paper investigates the historical development of these principles to provide an explanation of why this is so.

SFAS No. 123 Disclosures and Discounted Cash Flow Valuation

2000 ◽  
Vol 14 (2) ◽  
pp. 169-189 ◽  
Author(s):  
Leonard C. Soffer
Keyword(s):  
Cash Flow ◽  
Stock Options ◽  
Stock Option ◽  
Financial Statement ◽  
Employee Stock Options ◽  
Financial Statement Analysis ◽  
Discounted Cash Flow ◽  
Employee Stock Option ◽  
Valuation Technique ◽  
Discounted Cash Flow Valuation

One of the cornerstones of financial statement analysis is the discounted cash flow valuation. Despite the broad use of this valuation technique, and the economic importance of employee stock options to firm values, there is little guidance on how employee stock options should be incorporated in a valuation. This paper provides a comprehensive approach to doing so, including consideration of the income tax implications of option exercises, the simultaneity of equity and option valuation, and the use of the disclosures that were mandated recently by Statement of Financial Accounting Standards No. 123. The paper provides a comprehensive example using Microsoft's fiscal 1997 financial statements and employee stock option disclosure. This paper should be of interest to academics and practitioners involved in corporate valuation and financial statement analysis.

On the Pricing of Mandatory DCF Disclosures: Evidence from Oil and Gas Royalty Trusts

2015 ◽  
Vol 90 (6) ◽  
pp. 2449-2482 ◽  
Author(s):  
Panos N. Patatoukas ◽  
Richard G. Sloan ◽  
Jenny Zha
Keyword(s):  
Cash Flow ◽  
Stock Price ◽  
Oil And Gas ◽  
Cost Accounting ◽  
Data Availability ◽  
Discounted Cash Flow ◽  
Historical Cost ◽  
Security Valuation ◽  
Accounting Expertise ◽  
Historical Cost Accounting

ABSTRACT We identify a setting in which firms are required to disclose discounted cash flow (DCF) estimates relating to the value of their primary assets. ASC 932 (formerly SFAS No. 69) has mandated DCF disclosures for proved oil and gas reserves since 1982, and these reserves constitute the primary assets of oil and gas royalty trusts. For a hand-collected sample of oil and gas royalty trusts, we find that (1) the mandatory DCF disclosures are incrementally value-relevant over historical cost accounting variables, (2) investors misprice royalty trust units because they underweight the disclosed DCF estimates when forecasting future distributions, and (3) media articles bringing attention to discrepancies between price and the disclosed DCF estimates are significant stock price catalysts. While our evidence indicates that mandatory DCF disclosures can be incrementally useful for security valuation, it also indicates that investors may overlook such information, potentially due to lack of attention and accounting expertise. Data Availability: Data are publicly available from sources indicated in the text.

scholarly journals Financial optimisation of the scheduling for the multi-stage project

2017 ◽  
Vol 65 (6) ◽  
pp. 899-908
Author(s):  
M. Klimek ◽  
P. Łebkowski
Keyword(s):  
Simulated Annealing ◽  
Cash Flow ◽  
Project Scheduling ◽  
Simulated Annealing Algorithm ◽  
Cash Flows ◽  
Standard Test ◽  
Resource Constrained ◽  
Discounted Cash Flow ◽  
Multi Stage ◽  
Annealing Algorithm

AbstractThe paper analyses the problem of discounted cash flow maximising for the resource-constrained project scheduling from the project contractor’s perspective. Financial optimisation for the multi-stage project is considered. Cash outflows are the contactor’s expenses related to activity execution. Cash inflows are the client’s payments for the completed milestones. To solve the problem, the procedure of backward scheduling taking into account contractual milestones is proposed. The effectiveness of this procedure, as used to generate solutions for the simulated annealing algorithm, is verified with use of standard test instances with additionally defined cash flows and contractual milestones.

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